Here is you answer:
https://help.cbp.gov/app/answers/det...e-into-the-u.s.
What are the requirements to import a
boat for personal use?
To import a personal boat into the United States, the following documents should be submitted to the CBP Officer at the Port of Entry:
- Proof of
ownership such as a bill of
sale.
- Proof the boat conforms to EPA Standards. Complete Environmental Protection Agency (EPA)
Engine Declaration Form 3520-21. For questions regarding the EPA Form and
regulations call (734) 214-4100 or
email them at
imports@epa.gov.
Rates of Duty: Pleasure boats are generally dutiable when imported into the United States. The following duty rates apply to boats imported for recreational purposes:
-Sailboats and motorboats other than
outboard motorboats: 1.5 percent
-Outboard motorboats: 1 percent
-Inflatable vessels: 2.4 percent
-Canoes: Free of duty
-Rowboats/other vessels not designed for use with motors or
sails: 2.7 percent
Rates are subject to change; see Chapter 89 of the Harmonized Tariff Schedule (HTSUS) for changes.
NOTE: A boat
trailer is defined as a "motor vehicle" and must have affixed to it a 17-character VIN (Vehicle Identification Number). For questions about Importation
Certification with the National Highway Traffic
Safety Administration (NHTSA) call (202) 366-5291.
Jet Skis: In order to import jet skis into the United States, the
engine must comply with the Environmental Protection Agency (EPA)
regulations.
Customs and Border Protection Officers enforce compliance with EPA regulations at time of entry. An importer is required to fill out the EPA form EPA Form 3520-21 at the time of importation certifying compliance with the regulations.